Determinan Konservatisme Akuntansi: Bukti Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

Penulis

DOI:

https://doi.org/10.30659/jai.10.2.161-174

Abstrak

The principle of conservatism is one of the most influential factors in accounting judgments. However, the phenomenon shows that many companies do not apply the principles of accounting conservatism. The main objective of this study is to examine the effect of managerial ownership, investment opportunity set, and financial distress on the practice of accounting conservatism. This study uses all manufacturing companies whose shares are listed on the Indonesia Stock Exchange for the period 2016 to 2019 as the population. Based on the purposive sampling method, obtained as many as 246 observations. The hypothesis in this study was tested using multiple linear regression. The results prove that managerial ownership has a positive effect on the practice of accounting conservatism. However, the variable investment opportunity set and financial distress do not affect the practice of accounting conservatism by management. Profitability and leverage have a role as control variables with negative and positive effects on accounting conservatism, respectively.


Keywords: Accounting conservatism, managerial ownership, investment opportunity set, financial distress

ABSTRAK

Prinsip konservatisme merupakan salah satu faktor yang paling berpengaruh dalam penilaian akuntansi. Namun, fenomena menunjukkan bahwa banyak perusahaan tidak menerapkan prinsip konservatisme akuntansi. Penelitian ini bertujuan untuk menguji pengaruh variable kepemilikan manajerial, investment opportunity set, dan financial distress terhadap praktik konservatisme akuntansi. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016-2019. Berdasarkan metode pemilihan sampel purposive sampling, diperoleh data sebanyak 246. Hasil pengujian hipotesis dengan menggunakan regresi ordinary least square menunjukkan bahwa kepemilikan manajerial berpengaruh positif terhadap konservatisme akuntansi. Sebaliknya, variabel investment opportunity set dan financial distress tidak berpengaruh terhadap konservatisme akuntansi. Sesuai dengan yang diprediksi, variabel profitabilitas dan leverage sebagai variabel kontrol masing-masing menunjukkan pengaruh negatif dan positif terhadap konservatisme akuntansi.

Kata kunci: Konservatisme akuntansi, kepemilikan manajerial, investment opportunity set, financial distress

Biografi Penulis

  • Maria Goreti Kentris Indarti, Universitas Stikubank

    Fakultas Ekonomika dan Bisnis

    Program Studi Akuntansi

    Lektor Kepada/IV A

  • Jacobus Widiatmoko, Universitas Stikubank

    Fakultas Ekonomika dan Bisnis,

    Program Stdi Akuntansi

    Lektor Kepala/IV A

  • Achmad Badjuri, Universitas Stikubank

    Fakultas Ekonomika dan Bisnis

    Program Studi Akuntansi

    Lektor/III C

  • Tri Ambarwati, Universitas Stikubank

    Fakultas Ekonomika dan Bisnis

    Program Studi Akuntansi

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Unduhan

Diterbitkan

2021-10-11

Terbitan

Vol 10 No 2 (2021): Jurnal Akuntansi Indonesia

Bagian

Articles

Lisensi

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